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Section 162(m)

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Latest Developments

Long-Awaited Guidance on Section 162(m) After 2017 Tax Reform Changes

Aug 30,2018

IRS Issues New, Mostly Unfavorable Section 162(M) Guidance

Aug 28,2018

IRS Issues Guidance on Section 162(m) Amendments

Aug 27,2018

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Articles

Article

Compensation Implications of US Tax Reform: What Compensation Co...

More Details Apr 02,2018

Article

The Elimination of the Performance-Based Requirement Under Secti...

More Details Mar 01,2018

Article

Administering Compensation Programs in the Wake of the Tax Cuts ...

More Details Jan 31,2018

Article

Accelerating Equity and Cash Incentives May Create Permanent Tax...

More Details Dec 18,2017

Article

FAQ: U.S. Equity Compensation Plans (2017)

More Details Dec 16,2016

Article 0

GRIST Report: Section 162(m) 'Negative Discretion' May Require V...

More Details Nov 29,2006

Regulations & Statutes

Regulations & Statutes

IRS Notice 2018-68

More Details Aug 21,2018

Regulations & Statutes

IRS Chief Counsel Memorandum 201543003: Application of Section 1...

More Details Aug 24,2015

Regulations & Statutes

AM2012-010 – Allocation of Certain Items Under Treas. Reg. Secti...

More Details Aug 10,2009

Regulations & Statutes

IRC Section 162

More Details Apr 27,2009

Regulations & Statutes

IRC 162. Trade or business expenses

More Details Dec 23,2008

Regulations & Statutes

IRS Notice 2008-94

More Details Nov 03,2008

Regulations & Statutes

IRS Notice 2007-47: Covered Employees under section 162(m)(3)

More Details Jun 04,2007

Podcast

Sep 18,2018 0

#62: Discussion on Notice 2018-68 with Mike Melbinger from Winston & Strawn

Sep 18,2018

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Apr 30,2018 1

#58 Tax Reform and Equity Compensation

Apr 30,2018

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Webcasts

Feb 20,2019 2

5 Equity Plan Numbers to Have at Your Fingertips

Vital numbers to keep up to date at all times

Feb 20,2019

Jan 16,2019 1

Hot Topics in Equity Compensation

Kick off the new year in the know!

Jan 16,2019

Jan 17,2018 3

Tax Reform: What's the Final Word?

Details on how the latest tax reform will affec...

Jan 17,2018

NASPP Blog

NASPP Blog

Section 162(m) and Negative Discretion, Part 2

Nov 27,2018Barbara Baksa

Back in September, I blogged that one unresolved question on the new Se...Read More

NASPP Blog

Section 162(m), Material Modifications, and Acceleration of Vesting

Nov 13,2018Barbara Baksa

When listening to a webcast, it pays to stick around until the very end. The last question asked during the NASPP’s webcast “Read More

NASPP Blog

New Section 162(m): Who’s Covered?

Oct 23,2018Barbara Baksa

For today’s blog entry, I look at how the Tax Cuts and Jobs Act changes who is subject to Section 162(m).

Background

Prior to the TCJA, a maximum of four executives w...Read More

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